In preparing a work sheet, indicate the financial statement Debit column to which a normal balance in the following accounts should be extended. Use I for the Income Statement Debit column and B for the Balance Sheet Debit column.

______

a. Equipment ______

b. Dividends ______

c. Prepaid rent ______

d. Depreciation expense—Equipment ______

e. Accounts receivable ______

f. Insurance expense.